Does South Carolina Tax Social Security Benefits?

No. South Carolina fully exempts Social Security benefits from state income tax.

South Carolina and Social Security income

South Carolina taxes wage income but fully exempts Social Security benefits from state income tax. Your benefits are not added to South Carolina taxable income, though federal tax on Social Security may still apply depending on your combined income.

Frequently asked questions

Does South Carolina tax Social Security benefits?

No. South Carolina fully exempts Social Security benefits from state income tax.

Is Social Security also taxed federally?

Possibly. State treatment is separate from federal. Up to 85% of Social Security benefits can be taxable on your federal return depending on your combined income, regardless of how your state treats them.

Note: State treatment of Social Security for 2026 is an estimate from SAWD's tax engine. Confirm with the South Carolina Department of Revenue.

See how SAWD files with a CPA →